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August 29, 2005

新会社法

今、まさに新会社法ブームだと思ってます。書店でこんな法律についてのコーナーが取り上げられることなんてないと思うし、取り上げられ方もハンパじゃありません。税務であれ会計であれ経営であれどんな雑誌を購入しても大抵取り上げられています。
理由の一つとして新会社法の施行は単に法律の一つが整備され改訂されただけに止まっていないからだと思っています。

例えば会計参与、これは大企業よりもむしろ中小企業にとって大きな問題になってきます。なぜなら、大企業はわざわざ会計士や税理士に財務諸表を作成してもらわなくても質の高い財務諸表を作成できる場合がほとんどですが、中小になると必ずしもそうではなく会計参与を置くかどうか考える必要があるからです。会計参与が責任をとり財務諸表を作成することによって対外的に(融資の際等に)有利となるはずです。会社法では原則的に会計参与を置くことを想定しているみたいです。そして、それを前提としているが故に従来より厳格な会計処理を要求しているそうです。例えば課税限度額内の減価償却の任意償却を認めないとか、賞与引当金の計上の強制とか。
どれくらい中小企業が会計参与を導入するのでしょうか?噂によるとあまり導入するかしないどころか存在すら知らない経営者もいるそうなので啓蒙が必要ですね。

敵対的買収防衛に対しても新会社法で改正がなされています。敵対的買収防衛を強めれば強めるほど株式の価値の希釈化や株式流通の円滑の阻害につながるので証券取引法上との調整が必要となります。
また敵対的買収防衛のためのライツプランに対しての税制上の問題も当然出てきます。
自己株式の解禁は新会社法に始まったことではありませんが、オーナーの死亡による株式の相続に伴う相続税の問題も出てきます。

いろんな業界において新会社法の重要性は高いが故にどの書籍や雑誌を買ってもよく取り上げられているのですが、大体どの本を買っても書いてあることは大抵同じ。要は商法とどこが違うのか?ということです。
来年の会計士論文試験は分かりませんが、短答に限ればおそらく、変更箇所からほとんど出題されるんだと思っています。
絶対出るだろうと思われる箇所があります。会社法では公開会社と非公開会社の観点と大会社と中小会社の観点から四つに株式会社を類型化することができますが、この四つの中で採用しなければならない機関構成や採用が不可能な機関構成についての問題が絶対出ると思っています。正直、多少ややこしい部分があるのでしっかり理解したいと思います。なめてかかると痛い目に合いそうです。結構、いや、かなり変更されているので。

予備校のテキストを手にしていないのではっきりしたことは分かりませんがこのスタンスで間違いはないと思っています。変更点をきっちり把握して知らないところは旧法で対応する、このスタンスでいきます。

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